遼寧省國家稅務局：

　　你局《遼寧省國家稅務局關于亞麻油等出口貨物退稅問題的請示》（遼國稅發(fā)[2005]120號）收悉。經(jīng)研究，批復如下：

　　一、亞麻油系亞麻籽經(jīng)壓榨或溶劑提取制成的干性油，不屬于《農業(yè)產(chǎn)品征稅范圍注釋》所規(guī)定的“農業(yè)產(chǎn)品”，適用的增值稅稅率應為17%.對出口企業(yè)出口的增值稅按13%稅率征稅的亞麻油，你局應要求出口企業(yè)到供貨企業(yè)換開按17%稅率征稅的增值稅專用發(fā)票，辦理退稅。否則，不予退稅。

　　二、硅酸鋯系含鋯礦石經(jīng)研磨、提純等工藝加工生產(chǎn)的灰白粉末狀產(chǎn)品，不屬于《財政部 國家稅務總局關于調整金屬礦、非金屬礦采選產(chǎn)品增值稅稅率問題的通知》（財稅字[1994]22號）所規(guī)定的“金屬礦采選產(chǎn)品”，適用的增值稅稅率應為17%.對出口企業(yè)出口的增值稅按13%稅率征稅的硅酸鋯，你局應比照第一條的規(guī)定辦理。

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　　The Official Reply of the State Administration of Taxation on the Issues concerning the Tax Reimbursement for Linseed Oil and other Exported Goods

　　Guo Shui Han[2005]No. 974

　　The National Tax Bureau of Liaoning Province，

　　We have acknowledged the receipt of your letter Asking for Instruction on the Issues concerning the Tax Reimbursement for Linseed Oil and other Exported Goods, a document of your Bureau (Liao Guo Shui Fa[2005]No. 120). After study, we hereby give an official reply as follows：

　　I. The linseed oil, a kind of dry oil made from the pressed or solvent-distilled linseed, does not belong to the "Agricultural Products" regulated in the Explanatory Notes on the Levying Scope of Agricultural Products, and the applicable value-added tax rate shall be 17%. With regard to those exporting enterprises on which the export value-added tax has been levied on a tax rate of 13%, your Bureau shall require them to go to the supply enterprises to change to value-added tax invoice levied on a tax rate of 17%. Otherwise, the tax shall not be refunded.

　　II. Zirconium silicate, a hoary powder produced with zirconium ore undergoing grinding, purification and other processing techniques, does not belong to the "Metal Mineral Dressing Products" regulated in the Notice of the Ministry of Finance and the State Administration of Taxation on the Issues concerning the Adjustment of the Value-added Tax Rate of the Metal Mineral and Non-metal Mineral Dressing Products (Cai Shui Zi[1994]No.22), and the applicable value-added tax rate shall be 17%. With regard to those exporting enterprises on which the export value-added tax has been levied on a tax rate of 13%, your Bureau shall deal with it by applying mutatis mutandis the provisions in Article I.

　　State Administration of Taxation October 14, 2005